About Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

 

Employers use this form to give notice of :

  • A plan merger or consolidation that is the combining of two or more plans into a single plan.
  • A plan spinoff that is the splitting of a single plan into two or more spinoff plans.
  • A plan transfer of plan assets or liabilities to another plan that is the splitting off of a portion of the assets or liabilities of the transferor plan and the concurrent acquisition or assumption of these split-off assets or liabilities by the transferee plan.
  • Qualified separate lines of business (QSLOBs).

Current Revision


Recent Developments

Increased Penalties for Failing to File Form 5310-A -- 02-MAR-2020

The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed. The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717. October 11, 2019.


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